Income Tax Officer Ward-5(2)(2), Bangalore V. Smt P.K Vijayalakshmi , Bangalore

MA 108/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4779 (ITAT-BANGALORE)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 04-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: B S BALACHANDRAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P NO.108/BANG/2020 (IN ITA NO.3381/BANG/2018) ASSESSMENT YEAR : 2011-12 THE INCOME TAX OFFICER, WARD-5(2)(2), BANGALORE. VS. SMT. P.K VIJAYALAKSHMI, C/O PAMADI RAMACHANDRA SETTY & SONS, NO.513, AVENUE ROAD, BANGALORE-560 002. PAN AAGPV 9692 M APPELLANT RESPONDENT APPELLATE BY : NONE RESPONDENT BY : SHRI B.S BALACHANDRAN, ADVOCATE DATE OF HEARING : 09-10-2020 DATE OF PRONOUNCEMENT : 16-10-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT MISCELLANEOUS PETITION HAS BEEN FILED BY REVENUE SEEKING CERTAIN TYPOGRAPHIC MISTAKE THAT HA S CREPT IN PARA AT 2 OF THE ORDER DATED 28/06/2019. IT HAS BEEN SUBMITTED THAT SUBSEQUENT TO THE PASSING OF ASSESSM ENT ORDER LD.AO ISSUED CORRIGENDUM DATED 19/02/2018 CORRECTING THE DATE OF RETURN FILED BY ASSESSEE AND THE INCOME DECLARED IN THE SAID RETURN. THE SET CORRIGE NDUM WAS PAGE 2 OF 3 M.P NO.108/BANG/2020 NOT AVAILABLE ON RECORD IN ORDER TO CONSIDER THE CH ANGES MADE TO THE ASSESSMENT ORDER. AS A RESULT OF THE CORRIGENDUM ISSUED, WE RECTIFY THE 1 ST AND 2 ND LINE IN PARA 2 TO READ AS UNDER: AASSESSEE FILED ITS RETURN OF INCOME ON 31/01/2012 DECLARING TOTAL INCOME OF RS.27,05,590/-.. WITH ABOVE CHANGES, MISCELLANEOUS PETITION FILED BY REVENUE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH OCT, 2020. SD/- SD/- (A.K GARODIA) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 16 TH OCT, 2020. /VMS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL. BANGALORE. PAGE 3 OF 3 M.P NO.108/BANG/2020 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -10-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -10-2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -10-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -10-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -10-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -10-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -10-2020 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS